2006 (9) TMI 185

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....he Final Order No. 192-202/2001-B dated 11-4-2001 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi (for short 'the Tribunal') in Appeal Nos. E/3198/93-B, E/944/94-B, E/945/93-B & E/954/94-B whereby the Tribunal while dismissing the appeal filed by the assessee has affirmed the order passed by the authorities below. Before the Tribunal, two fold submissions were raise....

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....int is not challenged before us and the same has become final. 3. On the second point, the Tribunal recorded a finding that the benefit of the notification claimed by the assessee was not available to the assessee in view of the decision of the Larger Bench in the case of TISCO Ltd. v. CCE, Madras - 2000 (118) E.L.T. 104 (T-LB) wherein the Tribunal had held that benefit of the notification is a....